The Member signed documents purporting to be the employer of another person (now a former Member) for the purposes of that person’s public practice license application with CPABC. The documents purported to verify the other person’s practical experience at two public practice firms in 2015 and 2017. In fact, the Member never worked at either firm. The Member signed a third document for the other person purporting to be the other person’s employer when in fact, they had been the other person’s colleague at a different company.
The Member asserts that they signed some of the documents when they were substantially blank, and does not recall the circumstances of the other documents. The other person used all the documents in an attempt to mislead CPABC concerning the extent of the other person’s practical experience and qualifications to obtain a public practice license from CPABC.
The Investigation Committee determined that the Member contravened the following CPABC Rules of Professional Conduct:
103 - False or misleading applications
104.1 - Requirement to co-operate
201.1 - Maintenance of the good reputation of the profession
202.1 - Integrity and due care
205 - False or misleading documents
The Committee recommended that the Member:
- accept a reprimand;
- pay a fine of $5,000;
- pay expenses of $2,908 plus GST of $145.40;
- acknowledge that by signing this Determination and Recommendation that they are responsible for their conduct;
- acknowledge that if they ever apply for a public practice license, their role in this matter will be considered when considering their suitability for such licensing; and
- attend and successfully complete by the next available date the courses:
- Business Ethics – It starts with you; and
- Shades of Grey – Ethics in the workforce.